Thank you for your interest in your local county government. Here in the Auditor's website we have tried to take advantage of the internet to give better access to the functions of the auditor's office. Thank you, Delaware County Auditor

I am pleased to present to you the Auditor’s new Real Property Web page! It is designed to provide you with current information about your property. Please use the links on the left which will provide you access to our real property database, which implements all: property valuation, property tax levy, tax distribution and our Auditor’s Geographic Information System. We welcome feedback and look forward to hearing from you!

Sincerely,

George Kaitsa Delaware County Auditor

Homestead Exemption New Requirements Click Here

Homestead Exemption

What is the Homestead Exemption? This is a statewide program, administered by County Auditors under rules established by the Ohio Legislature and the Ohio Department of Taxation. This allows senior citizens (65 or older) as well as permanently and totally disabled homeowners to reduce their real estate taxes by the amount equal to the taxes that would otherwise be charged on $25,000 of the market value of an eligible taxpayer's homestead or residence. The homestead may include up to one acre of land. Under the changes made by the Ohio Legislature and beginning with applications for tax year 2014, new participants in the program will be subject to an income test to be eligible. The exemption will only be available to those homeowners with household incomes not exceeding $30,500 in Ohio Adjusted Gross lncome for the preceding year.

EXISTING HOMESTEAD RECIPIENTS WILL CONTINUE TO RECEIVE THE HOMESTEAD EXEMPTION CREDIT WITHOUT BEING SUBJECT TO THE INCOME TEST!

The homestead exemption is "portable" under the new law, meaning that an individual currently receiving the homestead exemption will continue to receive the exemption and will continue to be exempt from the income test even if the individual sells an existing residence and purchases a new residence anywhere in Ohio. The homestead exemption is associated with the individual eligible for the homestead exemption and not a particular residence. (lf a participant relocates and purchases property anywhere in the state of Ohio, they will qualify for the exemption on the new home, provided they show that they were receiving homestead exemption for tax year 2013 (see DTE form 105G). The individual will continue to be exempt from the income test.

QUALIFICATIONS FOR THE PROGRAM under the New Guidelines

Reaching age 65 by December 31st in the year of application or being permanently and totally disabled, regardless of age on January 1st in the year of application.

Own the home or manufactured home as the primary place of residence as of January 1st in year of application.

Photocopy of a picture ID for proof of age, such as a driver’s license, State of Ohio ID card or a current or expired passport.

Beginning in 2014, an Ohio Adjusted Gross income not exceeding $30,500 in the preceding year.

IN ORDER TO BE EXEMPT FROM THE INCOME TEST, THE HOMEOWNER MUST EITHER RECEIVE OR BE ELIGIBLE TO RECEIVE THE HOMESTEAD EXEMPTION CREDIT FOR TAX YEAR 2013. Eligible homeowners, must have qualified as an applicant for 2013, OR apply as a late applicant for 2013, between the first Monday in January 2014 and the first Monday of June 2014 to secure the homestead exemption for 2013. DEFINITIONSDefinition of a surviving spouse: An eligible surviving spouse must (1) be the surviving spouse of a person who was receiving the homestead exemption by reason of age or disability for the year in which the death occurred, and (2) just have been at least 59 years of age on the date of the decedent's death.

Permanent disability: Permanent and totally disabled means a person who has, on the first day of January of the year for which the homestead exemption is requested, some impairment of body or mind that makes him/her unfit to work at any substantially remunerative employment for which he/she is reasonably able to perform and which will, with reasonable probability, continue for an indefinite period of at least twelve months without any present indication of recovery, or who has been certified as totally and permanently disabled by an eligible state or federal agency.

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